Request-driven road restoration attracts reverse-charge GST, not governmental-function treatment or compensatory-damages status for business recipient...
Road restoration charges for commercial pipeline works are taxable Government services, with reverse charge liability and no public-function exemption...
Model-wise import cap monitoring cannot justify withholding used multifunction machines where all-India tracking is absent and full security is furnis...
There was some confusion about tax liability - appellant paid tax along with interest once the matter was clear to them and their customers appellant has made out sufficient cause for waiver of penalty under section 80 - AT
There was some confusion about tax liability - appellant paid tax along with interest once the matter was clear to them and their customers appellant has made out sufficient cause for waiver of penalty under section 80 - AT
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